Fernanda Guimarães Hernandez

Information about the expert
• Bachelor of Laws, Law School, University of São Paulo, 1985.
• Ph.D. in Science, Law School, University of São Paulo, 2010.
• Postgraduate – Law Practice in Superior Courts, Centro de Ensino Unificado de Brasília - Center of Expertise, Improvement and Extension - CEUB / CESAPE, Brasilia, 1986.
• Postgraduate – Theory of The Constitution, Centro de Ensino Unificado de Brasília - Center of Expertise, Improvement and Extension - CEUB / CESAPE, Brasilia, 1989.
• Advisor to the Board of Legal Studies of the FECOMERCIO/SP.
• Associate Attorney at Fernanda Hernandez Advocacy since May 1990.

Recent case studies
• Practice as amicus curiae in proceedings with general repercussion known by the Supreme Court and repetitive appeals before the Higher Court of Justice, as follows:
a) The non-incurrence of imports ICMS (Goods and Services Tax) over aircrafts’ lease agreements;
b) The appliance of the debts payment system, through rogatory letters, for private and public joint stock companies;
c) Legitimacy of the Public Prosecution Service for filling a Public Civil Action;
d) Suitability of rescission action due to a posteriori changes in the Brazilian jurisprudence;
e) Tax substitution regime in Brazil.

• Advisor for companies-clients in any subject of their interest, for instance:
a) Definition of input for the application of the PIS/COFINS (Social Integration Program) Taxes;
b) The non-incurrence of PIS/COFINS over financial profits made on the sale of Brazilian goods to foreign counties due to positive variations on exchange rate contracts;
c) Prohibition to collect social contributions (PIS and COFINS) over the amount equivalent to ICMS credits transfers to third parties by the exporting companies; 
d) Deduction of ICMS from the calculation of PIS and COFINS Taxes;
e) Deduction of ISS (Brazilian Service Tax) from the calculation of PIS and COFINS Taxes;
f) Export Operations. Immunity.  Use of paid ICMS credits in later stages of a law suit.

• Support of administrative and legal defenses on:
a) Criteria for the definition of the calculation basis for the application of the Financial Compensation for Exploring Mineral Resources - CFEM;
b) The non-incurrence of imports ICMS over aircrafts’ lease agreements;
c) Calculation basis of ICMS on interstate operation preceded by transfer of goods from the manufacturing facility to the Distribution Center in the same state. A posteriori transfer of the same legal entity to a Distribution Center in a different state;
d) Non-incurrence of social security contribution over amounts paid as compensated previous notice,  the constitutionally defined one third of the salary paid due to vacation, and sick leave paid for the first fifteen days of absence of an employee;
e) Legal proceedings on Administrative Dishonesty;
f) Due Diligences;
g) Legal support on corporate governance matters.